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Sodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES

V družbi TAXIN d.o.o. (mag. Franc Derganc), partnerici Mreže Modro Poslovanje preučujemo davčno-pravna in druga poslovno-pravna vprašanja na podlagi študija sodne prakse Sodišča EU in slovenskih sodišč, preučevati moramo pravne predpise EU in domače pravne predpise ter spremljamo "potrebe" strank - podjetij, ki delujejo v Republiki Sloveniji ter na t.i. mednarodnih trgih. 


Mreža modro poslovanje, na dnevnem nivoju, spremlja spremembe iz spodaj navedenih baz podatkov.

    The partners (TAXIN d.o.o.) of the Wisdom Business Network study tax, legal and other business-legal issues based on the study of the case law of the Court of Justice of the EU and Slovenian courts, they must study EU legal regulations and domestic legal regulations, and they must monitor the needs of customers - companies that operate in the Republic of Slovenia and operate also on the so-called international markets.

The Wisdom business network monitors changes from the databases listed below on a daily basis.


 

CELEX:62021CJ0052_SUM: Judgment of the Court (Seventh Chamber) of 24 February 2022.#Pharmacie populaire – La Sauvegarde SCRL v État belge and Pharma Santé – Réseau Solidaris SCRL v État belge.#Reference for a preliminary ruling – Freedom to provide services – Article 56 TFUE – Restrictions – Tax legislation – Corporation tax – Obligation for purchasers of services to draw up and submit supporting documents to the tax authorities concerning amounts invoiced by suppliers of services established in another Member State – No such obligation regarding purely domestic supplies of services – Justification – Effectiveness of fiscal supervision – Proportionality.#Joined Cases C-52/21 and C-53/21.

April 25, 2025 0 Comments

CELEX:62020CJ0472_SUM: Judgment of the Court (Sixth Chamber) of 31 March 2022.#Lombard Pénzügyi és Lízing Zrt. v PN.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms – Credit agreements – Loan denominated in a foreign currency repayable in national currency – Contractual term placing the exchange rate risk on the consumer – Unfairness of a term relating to the main subject matter of the agreement – Effects – Invalidity of the agreement – Serious harm to the consumer – Effectiveness of Directive 93/13 – Non-binding opinion of the highest court – Possibility of restoring the parties to the situation they would have been in if that agreement had not been concluded.#Case C-472/20.

April 25, 2025 0 Comments

CELEX:62020CJ0245_SUM: Judgment of the Court (First Chamber) of 24 March 2022.#X and Z v Autoriteit Persoonsgegevens.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Competence of the supervisory authority – Article 55(3) – Processing operations of courts acting in their judicial capacity – Concept – Making available to a journalist of documents arising from court proceedings containing personal data.#Case C-245/20.

April 25, 2025 0 Comments

CELEX:62021CJ0102_SUM: Judgment of the Court (Ninth Chamber) of 7 April 2022.#KW and SG v Autonome Provinz Bozen.#Reference for a preliminary ruling – Aid granted by Member States – Aid scheme for the construction of mini-hydroelectric power plants – Alpine and mountain huts without connection to an electricity grid – Authorisation by the European Commission – Expiry.#Joined Cases C-102/21 and C-103/21.

April 25, 2025 0 Comments

CELEX:62021CJ0150_SUM: Judgment of the Court (Seventh Chamber) of 7 April 2022.#D. B.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Mutual recognition – Framework Decision 2005/214/JHA – Enforcement of financial penalties – Article 1(a)(ii) – Decision imposing a financial penalty issued by an administrative authority – Decision open to appeal to a public prosecutor, subject to instructions from the Minister for Justice – Subsequent appeal before a court having jurisdiction in particular in criminal matters.#Case C-150/21.

April 25, 2025 0 Comments

CELEX:62020CJ0232_SUM: Judgment of the Court (Second Chamber) of 17 March 2022.#NP v Daimler AG, Mercedes-Benz Werk Berlin.#Reference for a preliminary ruling – Social policy – Directive 2008/104/EC – Temporary agency work – Article 1(1) – “Temporarily” assigned – Concept – Employment in a permanent job – Article 5(5) – Successive assignments – Article 10 – Sanctions – Article 11 – Derogation by the parties to a collective agreement from the maximum assignment period prescribed by the national legislature.#Case C-232/20.

April 25, 2025 0 Comments

CELEX:62020CJ0697_SUM: Judgment of the Court (Sixth Chamber) of 24 March 2022.#W.G. v Dyrektor Izby Skarbowej w L.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable person – Articles 295 and 296 – Flat-rate scheme for farmers – Spouses engaged in an agricultural activity using property forming part of the marital community of property – Possibility for those spouses to be regarded as separate taxable persons for VAT purposes – Choice on the part of one of the spouses to give up flat-rate farmer status and to bring her activity under the normal VAT arrangements – Loss of flat-rate farmer status for the other spouse.#Case C-697/20.

April 25, 2025 0 Comments

CELEX:62021CJ0231_SUM: Judgment of the Court (Seventh Chamber) of 31 March 2022.#IA v Bundesamt für Fremdenwesen und Asyl.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Area of freedom, security and justice – Dublin system – Regulation (EU) No 604/2013 – Article 29(2) – Transfer of the asylum seeker to the Member State responsible for examining the application for international protection – Six-month time limit for transfer – Possibility of extending that time limit up to a maximum of one year in the event of imprisonment – Definition of ‘imprisonment’ – Court-authorised non-voluntary committal of the asylum seeker to a hospital psychiatric department.#Case C-231/21.

April 25, 2025 0 Comments

CELEX:62020CJ0590_SUM: Judgment of the Court (Eighth Chamber) of 3 March 2022.#Presidenza del Consiglio dei Ministri and Others v UK and Others.#Reference for a preliminary ruling – Coordination of provisions laid down by law, regulation or administrative action in respect of activities of doctors – Directives 75/363/EEC and 82/76/EEC – Specialist medical training – Appropriate remuneration – Application of Directive 82/76/EEC to training begun before its entry into force and continuing after the date of expiry of the period prescribed for its transposition.#Case C-590/20.

April 25, 2025 0 Comments

CELEX:62020CJ0711_SUM: Judgment of the Court (Tenth Chamber) of 24 March 2022.#TanQuid Polska Sp. z o. o. v Generální ředitelství cel.#Reference for a preliminary ruling – Excise duties – Directive 92/12/EC – Article 4 – Movement of products under excise duty suspension – Conditions – Articles 6 and 20 – Release of products for consumption – Falsification of the accompanying administrative document – Offence or irregularity committed in the course of the movement of products subject to excise duty under a duty suspension arrangement – Irregular departure of products from a suspension arrangement – Consignee unaware of the movement – Fraud committed by a third party – Article 13(a) and Article 15(3) – Compulsory guarantee to cover movement – Scope.#Case C-711/20.

April 25, 2025 0 Comments

CELEX:62021CJ0130_SUM: Judgment of the Court (Eighth Chamber) of 24 March 2022.#Lukáš Wagenknecht v European Commission.#Appeal – Protection of the European Union’s financial interests – Combating fraud – Multiannual Financial Framework – Alleged conflict of interest of the Prime Minister of the Czech Republic – Request to prevent the latter from meeting with the College of European Commissioners – Request to stop direct payments in the EU budget in favour of certain agri-food groups – Action for failure to act – Alleged failure to act by the European Commission – Composition of the General Court of the European Union – Alleged lack of impartiality – Application inadmissible – Definition of position – Locus standi – Interest in bringing proceedings.#Case C-130/21 P.

April 25, 2025 0 Comments

CELEX:62021CJ0096_SUM: Judgment of the Court (Eighth Chamber) of 31 March 2022.#DM v CTS Eventim AG & Co. KGaA.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Right of withdrawal for distance and off-premises contracts – Exceptions to the right of withdrawal – Article 16(l) – Provision of services related to leisure activities – Contract providing for a specific date or period of performance – Provision of ticket agency services – Intermediary acting in its name but on behalf of the organiser of a leisure activity – Risk associated with the exercise of the right of withdrawal.#Case C-96/21.

April 25, 2025 0 Comments

CELEX:62020CJ0533_SUM: Judgment of the Court (Seventh Chamber) of 24 March 2022.#Somogy Megyei Kormányhivatal v Upfield Hungary Kft.#Reference for a preliminary ruling – Consumer protection – Regulation (EU) No 1169/2011 – Provision of food information to consumers – Labelling – Mandatory particulars – List of ingredients – Specific name of those ingredients – Addition of a vitamin to a food – Obligation to indicate the specific name of that vitamin – No obligation to indicate the vitamin formulation used.#Case C-533/20.

April 25, 2025 0 Comments

CELEX:62020CJ0349_SUM: Judgment of the Court (Third Chamber) of 3 March 2022.#NB and AB v Secretary of State for the Home Department.#Reference for a preliminary ruling – Common policy on asylum and immigration – Standards for the qualification of third-country nationals or stateless persons as beneficiaries of international protection – Directive 2004/83/EU – Article 12 – Exclusion from being a refugee – Stateless person of Palestinian origin registered with the United Nations Relief and Works Agency (for Palestine Refugees in the Near East) (UNRWA) – Conditions to be entitled ipso facto to the benefits of Directive 2004/83/EC – Cessation of UNRWA’s protection or assistance.#Case C-349/20.

April 25, 2025 0 Comments

CELEX:62020CJ0389_SUM: Judgment of the Court (Third Chamber) of 24 February 2022.#CJ v Tesorería General de la Seguridad Social (TGSS).#Reference for a preliminary ruling – Equal treatment for men and women in matters of social security – Directive 79/7/EEC – Article 4(1) – Prohibition of any discrimination on grounds of sex – Domestic workers – Protection in respect of unemployment – Exclusion – Particular disadvantage to female workers – Legitimate social policy objectives – Proportionality.#Case C-389/20.

April 25, 2025 0 Comments

CELEX:62020CJ0452_SUM: Judgment of the Court (First Chamber) of 24 February 2022.#PJ v Agenzia delle dogane e dei monopoli - Ufficio dei monopoli per la Toscana and Ministero dell'Economia e delle Finanze.#Reference for a preliminary ruling – Approximation of laws – Directive 2014/40/EU – Article 23(3) – World Health Organisation Framework Convention on Tobacco Control – Prohibition on selling tobacco products to minors – Rules on penalties – Effective, proportionate and dissuasive penalties – Obligation on sellers of tobacco products to verify the buyer’s age when selling those products – Fine – Operation of a tobacconist’s shop – Suspension of trading licence for a period of 15 days – Principle of proportionality – Precautionary principle.#Case C-452/20.

April 25, 2025 0 Comments

CELEX:62020CJ0582_SUM: Judgment of the Court (Fifth Chamber) of 24 February 2022.#SC Cridar Cons SRL v Administraţia Judeţeană a Finanţelor Publice Cluj and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca.#Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Articles 167 and 168 – Right to deduction – Refusal – Tax evasion – Taking of evidence – Suspension of examination of an administrative complaint relating to a notice of assessment refusing a right to deduction, pending the outcome of criminal proceedings – Procedural autonomy of the Member States – Principle of fiscal neutrality – Right to good administration – Article 47 of the Charter of Fundamental Rights of the European Union.#Case C-582/20.

April 25, 2025 0 Comments

CELEX:62020CJ0463_SUM: Judgment of the Court (Third Chamber) of 24 February 2022.#Namur-Est Environnement ASBL v Région wallonne.#Reference for a preliminary ruling – Environment – Directive 2011/92/EU – Assessment of the effects of certain projects on the environment – Directive 92/43/EEC – Conservation of natural habitats – Relationship between the assessment and consent procedure referred to in Article 2 of Directive 2011/92/EU and a national procedure for derogation from the species protection measures provided for by Directive 92/43/EEC – Concept of ‘development consent’ – Multi-stage decision-making process – Obligation to conduct an assessment – Material scope – Stage of the procedure at which public participation in the decision-making process must be ensured.#Case C-463/20.

April 25, 2025 0 Comments

CELEX:62020CJ0226_SUM: Judgment of the Court (Fourth Chamber) of 24 February 2022.#Eurofer, Association Européenne de l'Acier, AISBL v European Commission.#Appeal – Dumping – Imports of hot-rolled flat products of iron, non-alloy or other alloy steel originating in Brazil, Iran, Russia, Serbia and Ukraine – Termination of the proceedings against imports originating in Serbia – Determination of injury – Cumulative assessment of the effects of imports from more than one third country – Regulation (EU) 2016/1036 – Article 3(4) – Termination of the proceedings without measures – Article 9(2) – ‘Negligible’ imports – De minimis threshold – European Commission’s discretion.#Case C-226/20 P.

April 25, 2025 0 Comments

CELEX:62020CJ0563_SUM: Judgment of the Court (Fourth Chamber) of 24 February 2022.#ORLEN KolTrans sp. z o.o. v Prezes Urzędu Transportu Kolejowego.#Reference for a preliminary ruling – Rail transport – Directive 2001/14/EC – Article 4 – Setting of infrastructure charges by decision of the manager – Article 30(2) – Railway undertakings’ right to bring an administrative action – Article 30(6) – Judicial review of the decisions of the regulatory body.#Case C-563/20.

April 25, 2025 0 Comments
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